---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF"
level: "subchapter"
label: "Subchapter F"
heading: "Exempt Organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schF"
sections_count: 23
---

# Subchapter F — Exempt Organizations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes

## Contents

- [Part I — General Rule](/usc/26/stA-ch1-schF-ptI.md)
- [Part II — Private Foundations](/usc/26/stA-ch1-schF-ptII.md)
- [Part III — Taxation of Business Income of Certain Exempt Organizations](/usc/26/stA-ch1-schF-ptIII.md)
- [Part IV — Farmers’ Cooperatives](/usc/26/stA-ch1-schF-ptIV.md)
- [Part V — Shipowners’ Protection and Indemnity Associations](/usc/26/stA-ch1-schF-ptV.md)
- [Part VI — Political Organizations](/usc/26/stA-ch1-schF-ptVI.md)
- [Part VII — Certain Homeowners Associations](/usc/26/stA-ch1-schF-ptVII.md)
- [Part VIII — Certain Savings Entities](/usc/26/stA-ch1-schF-ptVIII.md)
- [Part IX — Trump Accounts](/usc/26/stA-ch1-schF-ptIX.md)